Land value tax in Hawaii
Legacy enablementTracker updated October 29, 2026
Current law
Hawaii taxed land at a higher rate than buildings statewide from 1965 to 1977. A 1978 constitutional amendment then gave the counties control of the property tax, and they set rates by class of property. Honolulu kept separate land and building rates until 2005, and Kauai until 2014. Today all four counties tax land and buildings at a single rate.
Related reading
Model it for your city
We haven't published research on Hawaii yet. LVTShift models a revenue-neutral land value tax shift in any U.S. city, parcel by parcel.